CUSTOMS AND EXCISE ACT: SUBSIDIARY LEGISLATION

2. Refund or remission of surtax on opaque beer supplied to an approved person

3. Remission to Government

SI 297 of 1968,

SI 347 of 1970,

SI 27 of 1972,

SI 93 of 1972.

1. Title

These Regulations may be cited as the Customs and Excise (Refunds and Remissions) (Surtax) Regulations.

2. Refund or remission of surtax on opaque beer supplied to an approved person

A refund or remission of surtax of four ngwee per dekalitre shall be granted, subject to such conditions as the Commissioner-General may impose with respect to the making of claims for such refund or remission, on opaque beer removed by a manufacturer of opaque beer from his licensed premises for disposal to any person approved by the Minister responsible for local government for the purpose of this regulation.

[Am by SI 347 of 1970.]

3. Remission to Government

A refund or remission of the whole of the surtax on opaque beer shall be granted to the Government of the Republic of Zambia, subject to the condition that a certificate under the hand of a responsible officer of the Government is furnished to the Commissioner-General certifying that the goods are for the exclusive use of the Government of Zambia.

[Am by SI 19 of 1974.]

1.75,NM,NO>CUSTOMS AND EXCISE (COUNTERVAILING DUTY) (INVESTIGATIONS) REGULATIONS

[Section 198]

Arrangement of Regulations

Regulation

3. Complaints concerning export to Zambia of subsidised goods

2. Interpretation

4. Investigation and report

5. Further investigations by the Minister

SI 54 of 1994.

1. Title

These Regulations may be cited as the Customs and Excise (Countervailing Duty) (Investigations) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires-

"complaint" means a complaint under regulation three;

"countervailing duty" means the duty chargeable under section 74A of the Act;

"domestic value", in relation to any goods, has the meaning ascribed to it in section 74 of the Act;

"goods of Zambian origin" means goods that are grown, manufactured or produced in Zambia;

"subsidised imports" means goods in respect of which any export compensation, incentive, subsidy or other payment is paid or payable to an exporter, manufacturer or supplier of the goods.

3. Complaints concerning export to Zambia of subsidised goods

(1) A person who considers that-

(a) an industry by which goods of Zambian origin are grown, produced or manufactured has been or is likely to be adversely affected by reason of the importation or likely importation into Zambia of subsidised imports; and

(b) a countervailing duty ought to be imposed on those subsidised imports;

may make a complaint to the Commissioner General in writing in a form approved by the Commissioner General.

(2) The complainant shall furnish the following information in support of his complaint:

(a) a precise description and precise specifications of the subsidised imports;

(b) the country of origin and the country from which the goods are exported to Zambia;

(d) the name and address of the exporter of the goods to Zambia;

(e) the name and address of the importer or seller of the subsidised imports;

(f) the domestic value of the subsidised imports in their country of origin or in the country from which the goods are exported to Zambia;

(g) the cost, including freight and insurance, at which the subsidised imports have been or are likely to be imported into Zambia;

(h) the amount of the export compensation, incentive, subsidy or other payment alleged to be paid or payable in respect of the goods;

(i) a precise description and precise specifications of goods of Zambian origin which have been or are likely to be sold in competition with the subsidised imports;

(j) the selling price and the cost structure of the goods of Zambian origin likely to be affected by the sale of the subsidised imports;

(k) the extent to which the sale of the goods of Zambian origin is likely to be adversely affected by the sale of the subsidised imports.

4. Investigation and report

On receipt of a complaint, it shall be the duty of the Commissioner General-

(a) forthwith to undertake an investigation into the amount of any export compensation, incentive, subsidy or other payment paid or payable in respect of the goods to which the complaint relates; and

(b) to report to the Minister the results of his investigation.

5. Further investigations by the Minister

On receipt of the report made by the Commissioner General under regulation four, the Minister may cause further investigation of the complaint to be undertaken in consultation with the Minister responsible for trade, to ascertain whether, having regard to all the circumstances of the case and to the procedures and conditions stipulated in any international trade agreements to which the Republic is a signatory, it would be in the public interest to impose a countervailing duty in respect of the subsidised imports to which the complaint relates.

CUSTOMS AND EXCISE (REMISSIONS) (NIKUV COMPUTERS (ISRAEL) LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

SI 4 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Nikuv Computers (Israel) Limited) Regulations.

2. Remission of duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Nikuv Computers (Israel) Limited up to a value of six hundred and 64 thousand, six hundred United States dollars.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Paragraph 2]

Quantity	Description of goods	Appropriate Value (US Dollars)
300	Personal computer	150,000
3	Printers	9,000
6	Laser printers	12,000
4	Motor vehicles	40,000
3	Fax machines	3,000
3	Answering machines	1,500
4	Cellular telephones	4,000
2	Photocopiers	8,000
3	Shredders	1,500
1	Safe box	5,000
10	UPS	20,000
10	Scanners	100,000
1	Voltage stabiliser	40,000
4	Magnetic tapes or cassettes	5,600
	Spare parts for computers	50,000
	Stationery	15,000
	Office furniture	5,000
	House equipment	5,000
	House electric equipment	20,000
	House furniture	15,000
	Air conditioners	15,000
		664,600

CUSTOMS AND EXCISE (SUSPENSION) (EXCISE DUTY) REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 95 of 1995

SI 14 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Excise Duty) (Revocation) Regulations.

2. Revocation of S.I. No. 95 of 1995

The Customs and Excise (Suspension) (Excise Duty) No. 2) Regulations, 1995, are hereby revoked.

CUSTOMS AND EXCISE (SUSPENSION) (COMPONENT PARTS AND MATERIAL FOR VEHICLES) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 97 of 1995

SI 15 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Suspension) (Component Parts and Material for Vehicles) (Revocation) Regulations.

2. Revocation of S.I. No. 97 of 1985

The Customs and Excise (Suspension) (Component Parts and Material for Vehicles ) Regulations, 1985, are hereby revoked.

CUSTOMS AND EXCISE (REBATES, REFUNDS AND REMISSIONS) (GENERAL) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

[Regulations by the Minister]

Arrangement of Regulations

Regulation

3. Export drawback or remission of duty

2. Interpretation

4. Refund or remission of excise duty or surtax on goods destroyed or returned to licensed premises

5. Refund of duty overpaid

6. Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control

7. Refund or duty on defective goods surrendered after having been released from customs control

8. Remission of duty on deficiencies in wet goods in bulk consigned to Zambia

9. Rebate of customs duty on goods temporarily imported into Zambia

10. Rebates of duty on goods re-imported into Zambia after having been exported from Zambia

11. Rebate of duty on petty consignments

12. Rebate or remission of duty for diplomatic personnel

13. Rebate of duty for tourists

14. Rebate for duty for commercial travellers' samples

15. Rebate of duty on new resident's effects

16. Rebate of duty on travellers' effects

17. Rebate of duty on materials to be used in occupational therapy or for the occupational training of the blind

18. Rebate, refund or remission of duty for scientific, relief or other programmes on schemes or business enterprises

19. Rebate or remission of duty for approved technical assistance staff or experts

20. Rebate of duty on goods imported or purchased by Tazara

21. Rebate of duty on goods for an approved pipeline project

22. Rebate or refund of customs duty on fuel, lubricants and consumable technical supplies for certain aircraft

23. Rebate or refund of duty on aircraft stores and equipment for aircraft engaged in international air navigation, search or rescue

24. Rebate of duty on airline and airline operators' documents

25. Refunds or remissions of duty for mining right holder

26. Rebate or remission of duty on goods imported by National Assembly.

27. Repeal of Statutory Instrument 12 of 1967

SI 16 of 1996,

SI 69 of 1996,

SI 13 of 1997,

SI 115 of 1998,

SI 13 of 1999,

SI 57 of 1999.

1. Title

These Regulations may be cited as the Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires-

"carrier" includes the master of a ship and the person in charge of a vehicle;

"motor vehicle" shall have the meaning assigned to it in the Roads and Road Traffic Act and shall, where the context so warrants include a reasonable amount of spare parts for such motor vehicle;

"original documents" means the invoices, bills of lading, certificates, prescribed form of declaration and other documents which were presented to make entry of the goods on their importation, and shall include any vouchers of official correction or amended invoices which were presented after importation.

{mprestriction ids="2,3,5"}

3. Export drawback or remission of duty

(1) Subject to the other provisions of this regulation, a drawback or remission of the whole of the duty paid or payable shall be granted on unused goods which are exported within two years from the date on which duty was paid:

Provided that, notwithstanding the provisions of sub-section (2), duty may be refunded in respect of goods imported or exported by an individual by post under such conditions as may be approved by the Commissioner-General.

(2) In the case of drawback-

(a) the goods shall be dispatched only from a place at which there is a custom house or customs post;

(b) except where another procedure is approved by the Commissioner-General-

(i) the exporter, before the goods are exported, shall tender to an officer at the place from which the goods are to be dispatched an application for drawback in Form No. 44 together with the original documents related to the goods, in addition to the bill of entry or other document required to be presented prior to exportation;

(ii) after the particulars entered in the application have been verified, the officer shall, in the case of goods exported by post, and may, in the case of goods exported otherwise, seal the packages, and shall sign the appropriate portion of the application and return a copy to the exporter,

(iii) the exporter shall be responsible thereafter for obtaining signatures on the appropriate declaration of receipt on the copy of the application by the persons mentioned therein;

(c) upon receipt of an application coupled with such evidence of exports as may be approved by the Commissioner-General, the Commissioner-General shall authorise payment of the drawback if he is satisfied that the application is in order.

(3) In the case of remission of excise duty or surtax, the goods shall be dispatched only by the person who manufactured them.

4. Refund or remission of excise duty or surtax on goods destroyed or returned to licensed premises

(1) Subject to the provisions of this regulation, a refund or remission shall be granted on the excise duty or surtax, or both, paid on goods manufactured in Zambia which-

(a) are destroyed under the supervision of and at a place specified by an officer, or

(b) having been removed from the premises of the manufacturer and having been found to be defective as a result of faulty manufacture or production, are returned unused to such premises within six months from the date of removal for the purpose of removing such defect.

(2) A refund of excise duty paid on beer which is destroyed shall be granted if the Commissioner-General is satisfied that-

(a) such beer has not been removed from the vessel in which it was placed by the brewer except for the purpose of bottling, canning or other packaging; and

(b) no substance, other than finings for the purpose of clarification, has been added to such beer subsequent to its removal from the premises of the brewer, and

(c) no part of such beer consists of waste beer or bottoms, other than bottoms forming naturally in the beer, in the cask or other vessel in which it was contained.

(3) A refund of the excise duty paid on wines and spirits which are destroyed shall be granted if the Commissioner-General is satisfied that-

(a) such wines or spirits have not been removed from the vessel in which they were placed by the manufacturer, except for the purpose of bottling, canning or other packaging; and

(b) no substance, other than finings for the purpose of clarification, has been added to such wines subsequent to their removal from the premises of the manufacturer.

(4) Any person wishing to claim a refund or remission of excise duty or surtax in terms of paragraph (a) of sub-regulation (1) shall make application to the proper officer or, if the said person is at a place where there is no custom house, to the Commissioner-General, who shall-

(a) specify a place for the destruction of the goods; and

(b) appoint an officer to witness the destruction of the goods.

(5) Any person wishing to claim a refund of excise duty or surtax on the return of goods in terms of paragraph (b) of sub-regulation (1) (hereinafter called the claimant) shall, within six months from the date of the removal of the goods from the licensed premises in which they were produced or manufactured, make application in writing to the Commissioner-General for permission to return the goods to the licensed premises stating-

(a) the purpose for which he wishes to return the goods to the licensed premises and the manner in which such purpose is to be accomplished;

(b) full details as to the nature, quantity, weight or volume of goods;

(c) the date on which they were produced or manufactured and the date on which they were removed from the licensed premises; and

(d) the nature and cause of the defect in the goods.

(6) If the Commissioner-General is satisfied as to the accuracy of the statements made by the claimant in respect of paragraphs (a), (b), (c) and (d) of sub-regulation (5) and approves the purpose for which the claimant wishes to return the goods to the licensed premises, he shall authorise their return, under such safeguards as the Commissioner-General may consider suitable and shall appoint an officer to witness the accomplishment of the purpose for which they are returned.

(7) The officer appointed in terms of sub-regulation (4) or (6) as the case may be, shall give such instructions as he considers necessary regarding the manner in which the goods are to be destroyed or otherwise dealt with and having witnessed the destruction or other operation approved by the Commissioner-General, shall furnish a certificate to the person wishing to claim the refund or remission, stating-

(a) that the goods have been destroyed or otherwise dealt with in the manner approved by the Commissioner; and

(b) full details as to the nature, quantity, weight or volume of goods and the amount of duty paid thereon.

(8) When a remission is claimed, particulars of the goods shall be shown in the manufacturer's excise or surtax return and the appropriate certificate issued in terms of sub-regulation (7) shall be attached to the return; and when a refund is claimed, the claimant shall present the appropriate certificate issued in terms of sub-regulation (7) to the proper officer at the nearest custom house for transmission to the Commissioner-General who shall refund the duty.

(9) Any person wishing to obtain a refund or remission of excise duty or surtax in terms of this regulation shall give such information as the proper officer or the Commissioner-General may require.

(10) Notwithstanding the provisions of this regulation, a remission or refund of excise duty or surtax in respect of opaque beer may be granted under such conditions as may from time to time be determined by the Commissioner-General.

5. Refund of duty overpaid

Application in terms of section 92 of the Act for refunds of duty alleged to have been overpaid shall, unless otherwise directed by the Commissioner-General, be made in Form No. 45 and shall be accompanied by a voucher for the correction of the bill of entry on which the duty was originally brought to account.

6. Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control

(1) Subject to the provisions of this regulation, a remission or refund of duty shall be granted on goods which, before their removal from customs control, were destroyed by accident or lost by accident, without going into consumption, either on board ship or on an aircraft or other vehicle or in a pipeline, or in landing, loading, transportation or handling:

Provided that the remission or refund of duty shall only be granted if the Commissioner-General is satisfied that every effort was made and precaution taken to prevent the loss or destruction of the goods.

(2) Any person wishing to claim a remission or refund of duty in terms of this regulation shall submit to the proper officer for transmission to the Commissioner-General an application embodying a written explanation of the circumstances in which the accident came about, together with, if the goods have been entered for consumption in terms of regulation 16 of the Customs and Excise (General) Regulations, a voucher for the official correction of the bill of entry by which the goods were entered.

(3) If, after consideration of the application and explanation submitted in terms of sub-regulation (2) and the report of an officer appointed to investigate the matter, the Commissioner-General is satisfied that the goods have been totally destroyed or rendered valueless or have been lost without going into consumption, and that the goods had not passed out of customs control when destruction or loss took place, and that every reasonable effort was made and precaution taken to prevent their destruction or loss, the duty payable or paid shall be remitted or refunded.

7. Refund or duty on defective goods surrendered after having been released from customs control

(1) Subject to the provisions of this regulation, the importer shall be granted a refund of any duty paid in respect of imported goods which, having been released from customs control, are found to be defective as a result of faulty manufacture or production, and-

(a) are destroyed under the supervision of an officer; or

(b) are surrendered to the Commissioner-General to deal with as he deems fit:

Provided that no refund shall be made unless application to destroy or surrender is made within six months of the date of which duty was paid on the goods.

(2) Any person wishing to claim a refund of duty in terms of sub-regulation (1) (called the claimant in sub-regulations (3) and (5)) shall make application in writing to the Commissioner-General for permission to destroy or surrender such goods, stating-

(a) full details of the nature, value, quantity, weight or volume of such goods;

(b) particulars of the bill of entry or other documents relating to the payment of duty on such goods;

and, together with the application, he shall submit the original invoices relating to such goods.

(3) If the Commissioner-General is satisfied-

(a) as to the correctness of the information given in the claimant's application;

(b) that the goods to be surrendered are those described in the bill of entry or other document mentioned in the application and in the invoices submitted with the application; and

he shall grant permission to destroy or surrender the goods and shall give such instructions as he may consider necessary for their destruction or surrender.

(4) The Commissioner-General shall appoint an officer to witness the destruction of goods destroyed in terms of this regulation or, if they are not to be destroyed, to accept the surrender of the goods and to place them in the State warehouse or other place of security.

(5) When the goods have been destroyed or taken into a State warehouse or other place of security, in accordance with sub-section (4), the officer shall sign a certificate stating that the goods have been destroyed or taken into a State warehouse or other place of security, as the case may be, giving full details as to the nature, value, quantity, weight or volume of the goods and the amount of duty paid thereon and thereafter the officer shall send the certificate to the Commissioner-General who, upon its receipt, shall refund the duty to the claimant.

(6) Any person who destroys or surrenders goods in terms of this regulation shall be liable for any expense in connection with the transportation of the goods to the place where they are to be destroyed or to a State warehouse or other place of security where they are to be surrendered, and for any expense incurred in their destruction.

8. Remission of duty on deficiencies in wet goods in bulk consigned to Zambia

(1) Subject to the other provisions of this regulation a remission of duty on wet goods in bulk shall be granted on the quantitative difference between the goods as reported, or shown on the bill of lading, manifest, consignment note, waybill or other document as having been consigned to Zambia and the goods actually imported into Zambia.

(2) Any person wishing to claim a remission of duty in terms of this regulation shall, as soon as possible after the arrival of the goods and in any case before accepting delivery from the carrier submit to an officer a request for a re-gauge in Form 51.

(3) The officer shall re-gauge the drums or casks and shall sign Form No. 51 and a copy of this form shall, subject to the directions of the Commissioner-General, be the authority for entering for consumption or warehousing the quantity of goods as ascertained by the officer.

9. Rebate of customs duty on goods temporarily imported into Zambia

(1) Subject to the provisions of this regulation, a rebate of duty shall be granted, in such circumstances and under such conditions as the Commissioner may approve, on goods temporarily imported into Zambia:

Provided that if such goods are not exported from Zambia within a period fixed by the Commissioner-General, duty shall be paid forthwith.

(2) Any person wishing to claim a rebate of duty in terms of sub-regulation (1) shall make application therefor to the proper officer in writing, submitting details of-

(a) the nature, quantity, value and country of origin of the goods to be temporarily imported; and

(b) the purpose for which they are to be temporarily imported into Zambia.

10. Rebates of duty on goods re-imported into Zambia after having been exported from Zambia

(1) Subject to the provisions of this regulation, a rebate of the whole or part of the duty shall be granted on goods re-imported into Zambia after having been exported from Zambia, if-

(a) they are identifiable as the goods which were exported; and

(b) evidence is produced to satisfy the proper officer that they-

(i) were exported but not in bond or under drawback of any duty; and

(ii) were not subjected to any process of manufacture outside Zambia after they were exported; and

(c) they are in the same condition as they were in when they were exported or, if they are not in that condition, they are substantially the same goods as were exported.

(2) A rebate of the whole duty shall be granted if the proper officer is satisfied that the goods were not exported from Zambia for the purpose of repair, alteration, renovation or a similar operation.

(3) Except in the circumstances mentioned in sub-regulation (2), a rebate of part of the duty shall be granted so that duty shall be payable only on the cost of any repair, alteration or similar operation done to the goods outside Zambia:

Provided that if the complete article is liable to a specific duty or a specific duty additional or alternative to an ad valorem duty, the duty payable shall be at the ad valorem rate applicable to the article or, if no ad valorem rate is applicable, at the rate of 25 per centum ad valorem on the cost of repair, alternation, renovation or similar operation.

(4) Any person wishing to claim a rebate of duty in terms of this regulation shall furnish such evidence and information relevant to the goods as the proper officer or Commissioner-General may require.

11. Rebate of duty on petty consignments

A rebate of duty may, at the discretion of the Commissioner-General, be allowed-

(a) on a single consignment of goods when the total value does not exceed the equivalent of ten United States dollars;

(b) on samples of negligible value; and

(c) on any single consignment of goods (excluding alcoholic beverages, cigars, cigarettes or manufactured tobacco) imported by parcel post or air freight, when the total value of such consignment does not exceed the equivalent of one hundred United States dollars, on condition that-

(i) such consignment is sent to a private person by or on behalf of another person resident outside Zambia;

(ii) such consignment consists only of articles for the personal use of the addressee or his family; and

(iii) such consignment is not imported for sale or industrial or commercial use.

12. Rebate or remission of duty for diplomatic personnel

(1) Subject to the provisions of this regulation, a rebate or remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are supplied directly to any person who, under the provisions of Article 36 of the Vienna Convention on Diplomatic Relations as applied by the Diplomatic Immunities and Privileges Act, or of any order made under that Act, is exempt from the payment of duty, and a refund of duty shall be granted in respect of motor vehicles and fuel purchased for official purposes from open stocks within Zambia by any such person, under such safeguards as the Commissioner-General may determine:

Provided that in the case of fuel purchased for official use from open stocks within Zambia, a refund of duty shall be granted only in respect of fuel purchased from filling stations designated by the Commissioner-General.

(2) The person claiming rebate of duty shall give a certificate to an officer that articles on which the rebate is claimed are solely for his official or private use and an undertaking that if the articles are sold or otherwise disposed of in Zambia, duty will be paid forthwith at the rate leviable at the date of such sale or disposal.

(3) Rebate in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods which have been supplied from a bonded warehouse or purchased direct from the manufacturer by the claimant.

(4) The applicant for refund of duty in respect of motor vehicles purchased from open stocks within Zambia shall furnish to an officer a statement showing-

(a) the make, production year, engine number, model, registration number and value, as originally entered for payment of duty, of the vehicle on which a refund of duty is sought;

(b) the place at which such duty was paid and the number and date of the relevant customs bill of entry;

and shall sign a certificate to the effect that the vehicle in question is being purchased for his official use.

(5) Refund of duty in terms of sub-regulation (4) shall be granted only in respect of new vehicles.

(6) The applicant for refund of duty in respect of motor fuel purchased from open stocks within Zambia shall furnish to an officer a statement or statements from the supplier or suppliers from which the fuel was purchased, showing the quantity purchased, together with a certificate, signed by the applicant, that the fuel was purchased for his official or private use and an undertaking that, if any of it is sold or disposed of in Zambia, duty will be paid forthwith.

(7) An article on which a rebate or refund has been granted shall not be sold or otherwise disposed of in Zambia by the person who imported or purchased it under rebate or refund except with the consent of the Commissioner-General and the payment of duty at the rate leviable at the date of such sale or disposal.

(8) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation, removal from bond or purchase from open stocks, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate or refund was first granted.

13. Rebate of duty for tourists

(1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in respect of goods not intended for consumption in and temporarily imported into, Zambia by tourists for their own use:

Provided that the duty may be remitted on motor vehicles which, having been temporarily imported into Zambia in terms of this regulation, are damaged and surrendered unconditionally to the Commissioner-General.

(2) With the exception of motor vehicles surrendered to the Commissioner-General, the goods shall be exported within 12 months after the date of their importation or they shall be entered for consumption and the full duties shall be paid thereon.

(3) If the owner of a vehicle wishes to surrender it and to claim a remission of duty in terms of the proviso to sub-regulation (1), he shall-

(a) make a written declaration to the Commissioner stating-

(i) that he does not wish to remove the vehicle from Zambia;

(ii) that he relinquishes all title to the vehicle and surrenders it unconditionally to the Commissioner-General; and

(b) deliver the vehicle to the Commissioner-General or make such arrangement as may be necessary to enable the Commissioner-General to take possession of if:

Provided that the Commissioner-General may, if he thinks fit, dispense with these conditions.

(4) A vehicle shall not be surrendered if its permanent importation would be contrary to any written law relating to import control which may for the time being be in force in Zambia.

(5) Vehicles surrendered in terms of sub-regulation (3) may be sold or disposed of in such manner as the Commissioner-General may direct.

14. Rebate for duty for commercial traveller's samples

(1) Subject to the provisions of this regulation, rebate of duty shall be granted in respect of samples imported by commercial travellers visiting Zambia and intended solely for use in the taking of orders and not for sale.

(2) The rebate granted in terms of sub-regulation (1) shall be granted only to a traveller who represents a firm established outside Zambia or who is himself a merchant so established and is travelling with samples of his own wares.

(3) A traveller need not accompany his samples on importation and the samples may be cleared by an agent.

(4) Articles imported for purposes of sub-regulation (1), shall be articles intended for use only as samples for the purpose of obtaining orders for similar goods from outside Zambia and shall not be intended for sale or for copying.

(5) A traveller or his agent shall produce the samples to an officer with a list, in duplicate, describing each article in sufficient detail for purposes of identification and showing the values and countries of origin of such articles separately.

(6) For convenience of examination, the contents of each container shall be listed separately and a traveller shall repack each container in accordance with the list when the samples are exported.

(7) On production of the list mentioned in sub-regulation (5) the original shall, after examination and comparison with the articles, be stamped and initialled by the officer referred to in sub-regulation (5), and the duplicate, similarly stamped and initialled, shall be retained in the custom house pending exportation of the samples or shall be forwarded to the proper officer at the port through which the samples are to be exported.

(8) A traveller or his agent shall deposit a sum of money, sufficient to cover the duty on the samples with an officer at the port of importation, pending the exportation of the samples or the payment of duty thereon.

(9) If samples are not exported within 12 months from the date of importation, they shall be entered for consumption and the person who imported them shall be liable for the full duties payable thereon according to their value at the time of importation.

(10) Samples exported within 12 months after importation shall be examined by an officer at the port from which they are to be exported and the traveller shall pay the duty due on any articles which are not produced to the officer and until such duty has been paid, no refund of the traveller's deposit will be granted.

15. Rebate of duty on new resident's effects

(1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in respect of household and personal effects (excluding motor vehicles) imported by any person (including a citizen of Zambia) who arrives in, or returns to, Zambia to take up or resume employment or residence (hereinafter referred to as the "new resident") if such new resident proves to the satisfaction of an officer-

(a) that has been resident outside Zambia for a period of not less than two years before the date of his arrival in, or return to, Zambia; and

[Reg 15(1)(a) am by reg 2 of SI 13 of 1999.]

(b) that such effects were the property of the new resident before the date of his departure for Zambia from his previous country of residence;

(c) that such effects were imported at the time of his arrival in Zambia, or, if there is unreasonable delay, that the delay was due to circumstances beyond the control of the new resident;

(2) Any person claiming rebate of duty in terms of sub-regulation (1) shall give to an officer a certificate-

(a) that he had, at the date of his arrival in Zambia to take up employment or residence, been resident outside Zambia for a period of not less than two years;

[Reg 15(2)(a) am by reg 2 of SI 57 of 1999.]

(b) that the effects upon which rebate is claimed were his property before the date of his departure for Zambia from his previous country of residence.

(3) The effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposed of in Zambia, except with the consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.

(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation thereof since importation, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate was first granted.

16. Rebate of duty on traveller's effects

(1) A rebate of duty shall be granted in respect of goods imported in his baggage or upon his person by a traveller for his own use-

(a) if such articles have been in use by the traveller prior to importation and are in such quantities as may be considered reasonable by the Commissioner-General; and

(b) food, drink and other consumable articles in such quantities as may be considered reasonable by the Commissioner-General.

[Reg 16(1) am by reg 2 of SI 13 of 1997.]

(2) A rebate of duty shall be granted on goods not exceeding in value the equivalent of one hundred and fifty United States Dollars for each traveller in respect of goods, other than merchandise, or the goods referred to in sub-regulation (1), imported by the traveller in his accompanied baggage or upon his person and declared by him to an officer:

Provided that if the amount of duty payable by the traveller after the allowance of the rebate does not exceed one thousand Kwacha, that amount shall also be rebated.

17. Rebate of duty on materials to be used in occupational therapy or for the occupational training of the blind

(1) Subject to the provisions of this regulation, a rebate of duty shall be granted in respect of materials imported by a public body, association or institution recognised by the Minister-

(a) for use in occupational therapy for the treatment of patients suffering from any disease, deformity or physical incapacity; or

(b) for use in the occupational training of the blind.

(2) The chairman, secretary or other responsible officer of a public body, association or institution importing the materials shall sign a declaration in the body of the relative bill of entry to the effect that the materials are being imported for one or both of the purposes specified in paragraph (a) or (b) of sub-regulation (1) and shall give an undertaking that, if any of the materials are not used for the purpose specified, the duty thereon will be paid.

18. Rebate, refund or remission of duty for scientific, relief or other programmes on schemes or business enterprises

(1) Subject to the provisions of this regulation, a rebate, refund or remission of the whole or any part of the duty paid or payable shall be granted in respect of goods imported or taken out of bond and, in the case of motor vehicles, obtained from open stocks, if the goods are for use in connection with a scientific, relief, agricultural, technical aid or development programme or scheme in Zambia by such organisation as the Minister may, by statutory instrument, approve for the purposes of this regulation.

(2) Upon the recommendation of the Director-General of the Investment Centre, a rebate, refund or remission of duty payable in respect of machinery and equipment required for the establishment, rehabilitation or expansion of a business enterprise may be granted by statutory instrument to the holder of an Investment certificate issued under Part III of the Investment Act, 1993, issued on or before 26th January, 1996.

(3) A rebate, refund or remission granted under this regulation shall be granted-

(a) on condition that the goods concerned shall not be sold or otherwise disposed of in Zambia to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal; and

(b) on such other conditions as the Minister may in any particular case determine.

(4) A person who wishes to obtain a rebate, refund or remission of duty under this regulation shall make application therefor-

(a) to the Director-General of the Investment Centre, in the case of goods for use in a business enterprise referred to in sub-regulation (2); or

(b) to the Minister, in any other case, giving details of the nature of the programme, scheme or enterprise concerned, of the goods involved and the purposes for which the goods are to be used.

(5) For the purpose of determining the amount of duty payable on an article in accordance with paragraph (a) of sub-regulation (3), the Commissioner-General may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks, as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal was effected more than five years after the date when the rebate, refund or remission of duty was granted.

(6) In this regulation-

"business enterprise" has the same meaning as in the Investment Act.

"investment Centre" means the Investment Centre constituted under section 4 of the Investment Act.

19. Rebate or remission of duty for approved technical assistance staff or experts

(1) Subject to the other provisions of this regulation, a rebate, refund or remission of the whole of the duty paid or payable shall be granted in respect of the importation of personal effects (including not more than one motor vehicle per family) by technical assistance staff or experts working under the auspices of a technical assistance scheme or programme operated in conjunction with such foreign organisations or agencies as the Minister may by statutory instrument approve for the purpose of this regulation.

(2) The rebate, refund or remission shall be granted on the condition that the technical assistance staff or expert is recruited from outside Zambia to work in connection with technical assistance scheme or programme and qualifies for such rebate, refund or remission by virtue of an agreement to which the Republic is a party.

(3) The personal effects, including the motor vehicle so imported, shall not be sold or otherwise disposed of in Zambia to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation thereof since its importation, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate was first granted.

20. Rebate of duty on goods imported or purchased by Tazara

(1) Subject to the provisions of this regulation a rebate of duty shall be granted on goods imported or purchased by the Tanzania/Zambia Railway Authority for its own use.

[Reg 20(1) am by reg 3 of SI 13 of 1997.]

(2) Any goods on which rebate of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed of in Zambia except with the consent of the Commissioner-General and on payment of the duty if any, at the rate leviable at the date of such sale or disposal.

21. Rebate of duty on goods for an approved pipeline project

(1) Subject to the provisions of this regulation, a rebate of duty shall be granted in respect of all plant, machinery, equipment and other goods and materials imported or taken out of bond by persons engaged in the construction or operation of a pipeline:

Provided that all such plant, machinery, equipment and other goods and materials are to be built into or to form a part of a pipeline or that they will be used solely for the operation, maintenance or repair of the pipeline.

[Reg 21(1) am by reg 4 of SI 13 of 1997.]

(2) The importer or the person taking the goods out of bond shall sign a declaration in the body of the relative bill of entry to the effect that the goods described therein will be used solely for the operation, maintenance or repair of the pipeline, and shall give an undertaking that if any of the goods are sold or disposed of in any other manner the duty will be paid forthwith to the Commissioner at the rate leviable at the date of such sale or disposal.

(3) For the purposes of this regulation "pipeline" means a pipeline project for the transportation of refined petroleum products or crude oil as may be approved by the Minister for the purpose of this regulation, and shall include storage tanks, pumping stations and ancillary works and buildings.

(4) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation or removal from bond, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date when the rebate was first granted.

22. Rebate or refund of customs duty on fuel, lubricants and consumable technical supplies for certain aircraft

(1) Subject to the provisions of this regulation, a rebate or refund of duty shall be granted in respect of fuel, lubricants and other consumable technical supplies-

(a) taken on board any public transport aircraft, except aircraft owned or operated by a private club for the purpose of training or pleasure;

(b) contained in the tanks or other receptacles of any aircraft arriving in Zambia; or

(2) In the case of paragraph (a) of sub-regulation (1), the pilot of the aircraft shall subscribe to a certificate or receipt, which shall be sent to the proper officer, setting forth the quantities of fuel, lubricants and other consumable technical supplies taken on board the aircraft and stating the purpose for which the flight is being performed:

Provided that, in the case of aircraft operated for business purposes by persons or firms recognised by the Commissioner-General as operators of commercial aircraft, the purpose of the flight need not be stated.

(3) In the case of paragraph (c) of sub-regulation (1), the pilot of the aircraft shall subscribe to a certificate or receipt, which shall be sent to the proper officer, setting forth the quantities of fuel, lubricants and other consumable technical supplies taken on board aircraft, and there shall be no intermediate landing in Zambia except in such circumstances relating to weather, or the condition of the aircraft, as may compel the pilot to land.

(4) In sub-regulation (1), "public transport aircraft" has the meaning assigned thereto in regulation 2 of the Air Navigation Regulations.

23. Rebate or refund of duty on aircraft stores and equipment for aircraft engaged in international air navigation, search or rescue

(1) Subject to the other provisions of this regulation, a rebate or refund of duty shall be allowed in respect of-

(a) stores, aircraft equipment, ground equipment and spare parts imported or supplied for use in or for the maintenance of aircraft engaged in international air navigation, except aircraft registered within Zambia;

(b) all aircraft, tools, spare parts and equipment temporarily imported for use in the search, rescue, investigation, repair or salvage of lost or damaged aircraft, if the aircraft, tools, spare parts and equipment are exported within one month of the conclusion of the search, rescue, investigation, repair or salvage.

(2) In the event of articles being imported or supplied out of bond, in terms of paragraph (a) of sub-regulation (1), the owner of the aircraft or his agent shall sign a declaration in the body of the relative bill of entry to the effect that the articles will be used in or for the maintenance of the aircraft, and that the articles will not be sold or otherwise disposed of.

(3) In the event of articles being supplied in terms of paragraph (a) of sub-regulation (1), from duty paid stocks, a refund of the duty paid on the articles shall be made on application subject to a written declaration being made by the owner of the aircraft to the effect that the articles will be used in or for the maintenance of the aircraft, and that the articles will not be sold or otherwise disposed of and the burden of proving the amount of duty on the articles shall be upon the applicant.

(4) Aircraft, tools, spare parts and equipment temporarily imported in terms of paragraph (b) of sub-regulation (1) shall be admitted under such conditions and safeguards as the Commissioner-General may determine.

24. Rebate of duty on airline and airline operator's documents

(1) Subject to sub-regulation (2) a rebate of customs duty shall be granted on airline and airline operator's documents imported in pursuance of the Convention of International Civil Aviation, as defined in the Aviation Act.

(2) The documents referred to in sub-paragraph (1) are airway bills\consignment notes, passenger tickets and boarding passes, bank and agent settlement plan documents, excess baggage tickets, miscellaneous charges orders (M. C. O.), damage and irregularity reports, baggage and cargo labels, timetables, and weight and balance documents, for use by airlines and airline operators.

25. Refunds or remissions of duty for mining right holder

(1) A holder of a mining right shall apply to the Minister for rebate, refund or remission of the whole or any part of the duty payable in respect of plant, machinery, or equipment as provided under section 97 of the Mines and Minerals Act, by furnishing details of the-

(a) mining right;

(b) activities carried out in pursuance to the mining right; and

(2) A rebate, refund or remission granted under this regulation shall be granted on condition that the goods concerned may not be sold or otherwise disposed of to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of such sale or disposal.

[Reg 25 ins by reg 2(a) of SI 69 of 1996.]

26. Rebate or remission of duty on goods imported by National Assembly.

(1) Subject to the provisions of these Regulations, a rebate or remission of duty shall be granted on goods imported or purchased by the National Assembly for use by members of the National Assembly.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import or purchase them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate of leviable at the date of such date or disposal.

[Reg 26 ins by reg 2 of SI 115 of 1998.]

27. Repeal of Statutory Instrument 12 of 1967

The Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations, 1967, are hereby repealed.

[Reg 25 renumbered as reg 26 by reg 2(b) of SI 69 of 1996, reg 27 by reg 2 of SI 115 of 1998.]

CUSTOMS AND EXCISE (REMISSIONS) (COMPLANT ZAMBIA LIMITED: MAAMBA RURAL HOSPITAL PROJECT) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 89 of 1993

SI 17 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Remissions)(Complant Zambia Limited: Maamba Rural Hospital Project) (Revocation) Regulations.

2. Revocation of S.I. No. 89 of 1993

The Customs and Excise (Remissions) (Complant Zambia Limited: Maamba Rural Hospital Project) regulations, 1993, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (BANK OF ZAMBIA) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 143 of 1993

SI 18 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Remissions)(Bank of Zambia) (Revocation) Regulations.

2. Revocation of S.I. No. 143 of 1993

The Customs and Excise (Remissions) (Bank of Zambia) Regulations, 1993, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA RAILWAYS LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 37 of 1995

SI 19 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Remissions) (Zambia Railways Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 37 of 1995

The Customs and Excise (Remissions) (Zambia Railways Limited) regulations, 1995, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA CONSOLIDATED COPPER MINES LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 126 of 1994

SI 20 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Remissions)(Zambia Consolidated Copper Mines Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 126 of 1994

The Customs and Excise (Remissions) (Zambia Consolidated Copper Mines Limited) regulations, 1994, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (MULTICHOICE KALEIDOSCOPE ZAMBIA) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 168 of 1995

SI 21 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Multichoice Kaleidoscope Zambia) (Revocation) Regulations.

2. Revocation of S.I. No. 168 of 1995

The Customs and Excise (Remissions) (Multichoice Kaleidoscope Zambia) Regulations, 1994, are hereby revoked.

CUSTOMS AND EXCISE (IMPORTATION OF CAPITAL EQUIPMENT FOR ROAD CONSTRUCTION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Remission of Duty

SI 59 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Importation of Capital Equipment for Road Construction) (Remissions) Regulations.

2. Remission of Duty

(1) The Commissioner shall remit the whole duty on the capital equipment imported by the construction company set out in the Schedule to these Regulations for the purpose of the project indicated in that Schedule:

Provided that any such capital equipment presented to the Commissioner shall have been cleared with the Permanent Secretary in the ministry responsible for works and supply and certified as essential to the road project prior to the application to the Commissioner of customs and Excise.

(2) The capital equipment on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to buy them free of duty except with the consent of duty, if any, at the rate leviable at the date of such sale disposal.

SCHEDULE

[Regulation 2]

Company Basil Read Holdings Limited

Project Rehabilitation of Choma-Namwala Road

CUSTOMS AND EXCISE (PRESCRIBED FEES) (CERTIFICATES OF ORIGIN) REGULATIONS

[Section 198]

Arrangement of Regulations

Regulation

2. Fees for Certificates of Origin

SI 180 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Prescribed Fees) (Certificates of Origin) Regulations.

2. Fees for Certificates of Origin

There shall be charged, levied, collected and paid in respect of every Certificate of Origin required to be issued, verified or certified by Customs and Excise a fee at the rate prescribed in the Schedule.

SCHEDULE

[Regulation 2]

Type of Certificate	Fee Payable
1. Common Market for Eastern and Southern Africa (COMESA) Certificate of Origin	Three fee units
2. Movement Certificate EUR.1 (used in preferential trade between contracting states)	Six fee units
3. Generalised System of Preferences (GSP) Certificate of Origin (Combined declaration and certificate) Form A	Nine fee units

CUSTOMS AND EXCISE (SUSPENSION) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 12 of 1996

SI 14 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Revocation) Regulations.

2. Revocation of S.I. No. 12 of 1996

The Customs and Excise (Suspension) Regulations, 1996, are hereby revoked.

CUSTOMS AND EXCISE (REMISSION) (MFUWE TRAILS ZAMBIA LIMITED) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangement of Regulations

Regulation

SI 47 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Mfuwe Trails Zambia Limited) Regulations.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Mfuwe Trails Zambia Limited up to the value of seven hundred thousand United States Dollars.

SCHEDULE

[Regulation 2]

Quantity	Description of Goods	Value in US Dollars US $
36 sets	Bathroom materials	16,270
20 sets	Mixers, bath tubs, shower trays	27,800
66 sets	Vanity basin ceramic and sink mixers	9,270
06 Units	Stainless steel sinks C/W sink mixers	1,260
421	Building materials	353,125
1	Electric generator	30,000
2	Water pump	10,000
2	Submersible water pumps C/W spares	3,500
	Iron mongery	16,000
	Electrical fittings	70,000
1	Coldroom unit/blast freezers	14,000
4	Freezers	3,000
2	Fridge	1,500
20	Room bar fridge	6,000
40	Ceiling fans	4,800
2	Ice making machines	6,000
1	Electric stove	2,000
1	Gas stove	2,000
1	Industrial oven	3,000
2	Television sets	2,000
	Furniture	80,000
2	Video cassette recorders	1,800
	Assorted kitchen utensils	20,675
1	Laundry spin dryer	5,000
1	Laundry tumble dryer	5,000
1	Laundry washing machine	6,000
	TOTAL	700,000

CUSTOMS AND EXCISE (REMISSION) (KAFIRONDA ZAMBIA LIMITED) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangement of Regulations

Regulation

1. Title and commencement

SI 57 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Kafironda Zambia Limited) Regulations.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Kafironda Zambia Limited up to a value of five million and five hundred and 20 thousand United States Dollars.

SCHEDULE

[Paragraph 2]

Quantity	Description of Goods	Approximate Value US$
135 000	Power gel explosive	3,000,000.00
11 250	Magnum 365 explosives	370,000.00
45 000	Magnum buster explosives	1,340,000.00
33 750	Energex explosive	800,000.00
	Total	5,520,00.00

CUSTOMS AND EXCISE (REMISSION) (ZAMBIA NATIONAL OIL COMPANY LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

SI 103 of 1997.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Remission) (Zambia National Oil Company Limited) Regulations.

(2) These Regulations shall be deemed to have come into operation on the 1^st September, 1997.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule hereto when imported by the Zambia National Oil Company Limited.

SCHEDULE

[Regulation 2]

Heading No.	Description of Goods	Quantity
2710-00-60	Gasoil (Diesel)	40,000 Metric Tonnes

CUSTOMS AND EXCISE (REMISSION) (ECO TOURISM DEVELOPMENTS (Z) LIMITED) REGULATIONS

[Section 89]

[Currency mentioned in this regulation should be re-denominated as stipulated under S 4 of Re-denomination Act, 2012, read with S 29 of Bank of Zambia Act, 1996.]

Arrangement of Regulations

Regulation

SI 105 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Eco Tourism Developments (Z) Limited) Regulations.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Eco Tourism Developments (Z) Limited up to a value of four million and eight hundred thousand United States dollars.

SCHEDULE

[Paragraph 2]

Quantity	Description of Goods	Approximate Value
20MT	Building material	$836,363.00
96	Window fittings	$124,000.00
10MT	Ceramic tiles, baths, sinks	$200,000.00
45	Carpeting and curtaining	$100,000.00
5	Catering equipment and accessories	$290,000.00
96	Camp beds, laundry equipment	$125,000.00
96	Electrical fittings	$75,000.00
30	Room T.V's satellite equipment	$150,000.00
48	Lounge sets	$97,000.00
90	Solar systems/90 solar	$126,891.00
IMT	Hardware	$155,213.00
48	Fridges	$8,000.00
20	Solar freezers	$19,200.00
50	Boat engines	$177,778.00
1 SET	Water purification equipment	$400,000.00
1	Specialised abattoir plant	$875,000.00
3	40HP transportation trucks	$230,000.00
2	Refrigerated trucks	$180,000.00
2	4 by 4 Land Cruiser (Open Back)	$105.000.00
3	Caravelle buses	$90,000.00
8	Land rovers	$435,555.00
	TOTAL	$4,800,000.00

CUSTOMS AND EXCISE (REMISSIONS) (LAKE TANGANYIKA HOLDINGS LIMITED-NDOLE BAY LODGE) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Remission of Duty

SI 39 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Lake Tanganyika Holdings Limited-Ndole Bay Lodge) Regulations.

2. Remission of Duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Lake Tanganyika Holdings Limited-Ndole Bay Lodge up to a value of approximately two hundred and six thousand United States dollars.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the such sale or disposal.

APPENDIX

[Regulation 2]

SCHEDULE

[Regulation 2]

Quantity	Description of Goods	Value in US Dollars
5	Complete boats and motors	90,000
3	Generated power equipment	15,000
1 set	Irrigation equipment (gensets)	2,000
	Furnishings for the conference Centre	10,000
	Soft furnishings for the bedrooms and dining room
	Bathroom and toilet rooms	10,000
12	Wall tiles for bathroom	18,000
	Refrigeration equipment	5,000
4	Cookers	12,000
2	Computer equipment	8,000
2	Office machines	8,000
6	Communication and telephonic equipment	5,000
2 sets	Power tools	8,000
6 sets	Fishing equipment (rods & reels etc.)	5,000
5 sets	Driving equipment (compressors, wetsuits, web, etc)	5,000
	TOTAL VALUE	206,000

CUSTOMS AND EXCISE (SUSPENSION) (EXCISE DUTY) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Suspensions of duty

SI 127 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Excise Duty) Regulations.

2. Suspensions of duty

The excise duty on goods listed in the Schedule to these Regulations is suspended to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

Heading No.	Description of goods	Effective rate of duty
6(1)(a)	Petroleum spirit (motor spirit) when imported or taken out of bond by ZCCM Ltd.	45%
6(1)(f)	Automotive gas-oil (diesel), when imported or taken out of bond by ZCCM Ltd	45%
7.	Electrical energy when consumed by ZCCM	Free

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA CONSOLIDATED COPPER MINES) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

SI 129 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Consolidation Copper Mines) Regulations.

2. Remission of duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the schedule to these Regulations when imported by Zambia Consolidation Copper Mine up to a value of US$59,275,291.61.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such or disposal.

SCHEDULE

[Regulation 2]

NCHANGA

Item No.	Brief Description	Total Qty	Value US$
1	Nordbak Hi-Performance	600	2,355,000
2	Mill Balls (80mm)	3335	1,942,185
3	Sx-Extractants	120000	1,270,00
4	P700	1322876	1,256,732
5	Drilling Accessories and Spares	0	1,256,732
6	Other Explosives and Accessories	0	1,078,400
7	30.00 R51 "“ H/Pak Tyre (RTV)*	135	929,640
8	37.00 R57 "“ 750E/789B Tyre (RTV)*	64	769,920
9	Diluent "“ Shellsol	1250	675,000
10	Concv Belt 1050 mm wide	3924	673,869
11	Medicals	-	470,000
12	Sulphide Frother	365	438,000
13	Dozer Link assembling 6Y 2058 (Cat)*	20	436,165
14	Hoist Spares.	0	324,352
15	27.5R 39-651E Scarper Tyres (Cat)*	56	319,536
16	Bibby Coupling Complete	4	318,644
17	Star Rotor	120	315,211
18	Cov Belt 1200mm wide	2799	307,022
19	Pump Spares	0	294,488
20	Dozer Bearing Assembly 8P6998 (Cat)*	10	253,240
21	Steel Sett Components	0	215,424
22	Dozer Pin Cart. 7T9309 (Cat)*	320	211,603
23	55/80R57 994 Fel Tyre (RTV)*	4	208,000
24	4" Labour Pump Seals	25	198,750
25	Filter Cloth	40	196,800
26	Dozer Equalizer Bar 3T2307 (Cat)	10	194,865
27	10 Â¾" Drill Steel (Drills)*	24	192,000
28	Solution Pump Spares	0	184,180
29	3x 95mm Rubber Cable Trailing	3100	177,351
30	Conv Belt 900mm wide	2799	175,332
31	4" Labour Pump Housing	8	168,000
32	Shaft guide Rails	112	151,648
33	27.00 R49-M100 W/Car Tyre**	24	148,800
34	Impeller Pump Spares	90	142,462
35	Telephone Exchange Spares	0	135,875
36	Gear Drive 2300 P/NIJ204 (Shovel)*	4	135,183
37	Adaptors P/N491-71V (2300 Q/C)	80	135,040
38	(Shovel)	80	135,040
39	Adaptors P/N490-86 (2300 Conv.)	600	128,553
40	(Shovel)	444	126,001
41	Barrel Liners Long	0	124,770
42	Barrel Liners Short	7	120,386
43	Computer Hardware and Consumables	1616	118,312
44	16Gtransm O/Haul Kit	14	117,768
45	Strapping Rolls	0	114,714
46	45/65R45-992 Fel Tyres (Cat)*	10	114,500
47	Network Integration	2	112,821
48	4" Labour Pump Casing	10	110,000
49	Loco Gearbox Repair Kit	2400	109,968
50	Pinion Pedestal	135	108,000
51	3x70mm Rubber Cable, Trailing	3	106,227
52	10/8F Impeller-27% Chrome	4	105,804
53	Dozer Eng. O/Haul Kit (Cat)*	48	104,712
54	651E C/Hitch O/Haul Kit (Cat)*	3	104,337
55	Outer Liners (end) Rod Mill	150	101.25
56	Scraper Engines O/Haul Kit	800	100,960
57	Filter Plates	16	94,944
58	Screen Wire 8mm	128	93,641
59	Dozer Brake and Steering Kits (Cat)*	0	92,963
60	Retainer Bearing	1000	92,000
61	Radio Equipment Spares	80	91,040
62	Gland Packing 19mm	80	91,040
63	Adaptors P/N468-86V (2100 Conv.)	10	90,300
64	Adaptors P/N461-71V (2100 Q/C)	384	90,060
65	4" Labour Pump Impeller	120	88,320
66	Throat Liners	71023	81,676
67	8/6F Impeller A05 F6147-A05	16320	68,870
68	Residue Floation Frothers	96	67,135
69	UB475/UB500	75	66,338
70	Back Plates Long Middle	300	65,000
71	12/10F Impeller F10147-A05	4	64,880
72	Filter Bags	390	64,682
73	Dozer Trans O/Haul Kit (Cat)*	8	64,000
74	Conv Belt 1350mm wide	12	61,304
75	4" Labour Pump Shaft	56	60,879
76	Hoist Ropes 2300 P/N 30Q51D3	0	60,000
77	(Shovel)*	4	60,000
78	994 Bucket Adapter 618804 (Shovel)*	0	60,000
79	Dozer, Cutting Edges and Bits and Boits	650	58,598
80	Roloid Oil Pumps	32	56,128
81	Under Carriage-Dozers (Cat)*	160	53,280
82	16mm Gland Packing	512	50,624
83	23.5x25-16G Grader Tyre (Cat)*	6	49,968
84	Wheels Greg Cars	0	49,000
85	992 Bucket Tip 4T1553 (Cat)*	9	48,240
86	10x10 Bearing Housing	4	47,989
87	Engine Repair Kit-loader (Cat)*	128	47,457
88	HP700 Tert. Bottom Liner	6	46,404
89	Spcket GH5003008 (Shovel)*	12	45,305
90	Kit Install 23501326 (RTV)*	32	44,826
91	14x12 Engine side casing (RTV)*	11200	44,800
92	51/2"™ Tertiary Mantle Liners (RTV)	2400	42,980
93	Sun Pinion V7264 (RTV)	6	39,258
94	Electrodes Mild Steel 4mm	20	39,036
95	4mm Low Hydrogen Electrodes	16	37,056
96	D/End Trunnion Liner Rod Mill	56	36,847
97	Rotor	9	36,747
98	992 "H" Frame Pin 3V0686 (Cat)*	1500	36,165
99	994 Bucket tips 618803 (Cat)*	3	36,000
100	HP700 Tert, Mantle liners	2	36,000
101	26.0" Coupling Pins	30	35,490
102	Locking Nuts 51/2	240	34,845
103	Bottom shell Bush P/N Bam 22619	12	34,176
104	Impeller 4x12 HYD (0770120259)	192	33,554
105	Barrel Liner Long Back Plate	6	33,360
106	12/10 Gah Impeller G10147-A05	6	32,712
107	Middle Liners (End) Ball Mill	4	32,000
108	HP700 Tert. Sec. Mantle liners	6	31,099
109	F/End Trunnion Liner Rod Mill	240	30,823
110	Locking Collar	24	30,735
111	51/2 Sec Bowl Liners	24	30,192
112	Barrel Liners (End) rod mill	0	30,072
113	Inner liners (End) rod mill	6	29,480
114	Galigher liners short back Plate	8	28,358
115	Survey Equipment	300	27,600
116	D/End Trunnion Liner Ball Mill	600	27,600
117	Card for 2100 and 2300 P and H	89600	27,435
118	Packing 16mm	4	27,148
119	Conv Belt 600mm wide	16	27,104
120	Seal KBC	90	27,000
121	7"™ Symons locking Nuts	12	26,628
122	992 Pin 1 V8030 (Cat)*	18	26,487
123	8/6F Throat Bush	30	26,250
124	12x10Fah Impeller Fam 10147-A05	6	26,161
125	8x8 Gland Follower	450	26,100
126	Suction Liner 14x12 HYD	120	25,884
127	F/End Trunnion Liner Ball Mill	24	25,488
128	Conveyer Belt 750 mm wide	14	24,976
129	16G cutting Edges 4T6511	120	24,932
130	Inner Liners (end) Rod Mill	6	24,600
131	18.00x33 32PR-R35 Terex Tyres	60	24,414
132	Diffuser	40	24,120
133	HP700 Tert. Sec. Bowl Liners	2	24,000
134	8/6F Expeller F028XD20	0	23,077
135	RB Impeller 8x6F Warman	60	23,028
136	Bottom Plate Bush Upper P/N BAM22635	60	22,652
137	Hydraulic Pumps and Motors	60	22,500
138	3" DTV Shaft Sleeve	30	22,110
139	51/2" Sec Mantle Liners	75	22,004
140	10x10 suction side liner	1	22,000
141	12/10F Frame Place Liner	8	20,416
142	Engine Side Liner 14x12 HYD	30	20,400
143	8/6F Frame Plate Liner-F6036-R26	30	20,091
144	Fluidrive 23" scoop Type	20	19,760
145	7" Centre Bushing	192	19,655
146	10x10 Bearing Sparer	4	19,548
147	12/10F Frame Plate Liner	6	19,461
148	Impeller RB 10x8F Warman	6	19,461
149	Throat Liners Back Plate	6	19,459
150	FWD and REV. Firing Cards GD-120	16	19,424
151	6" Cooper Bearing EX	60	19,200
152	6" Cooper Bearing GR	60	18,900
153	Socket Liner 51/2	4	18,488
154	18.00R 25-16G Grade Tyres	4	18,270
155	12/10F Throat Bush	4	18,270
156	35/64R33-834 W/Dozer Tyres (Cat)*	9	18,000
157	Feed end Trunnion Liner	1	18,000
158	Drive End Trunnion Liner	20	17,680
159	HP700 Tert. Upper Mantle	75	17,025
160	20"Fluidrive (Sinclair)	75	16,965
161	Nihard Impeller 8x6F	75	16,800
162	10/8F Cover/Liner F8017xR26	120	16,800
163	8/6F Cover Plate Liner-F6017-R26	40	16,800
164	10/8F Frame plate Liner F8036xR26	55	16,775
165	Shaft Sleeve 14x12	6	16,590
166	Insert 14x12 HYD (0770090268)	30	16,216
167	Weir Belts	20	16,200
168	12x10 Fah Volute liner WG 101110-A05	4000	16,000
169	14/12 Mark 1 Shaft	24	15,864
170	Impeller 8x8 HYD (760160338)	10	15,800
171	Huck Bolt Collar P/N SM3LC-2R19	48	14,341
172	10x10 Impeller 530mm Dia	136	14,216
173	Type "C" Vernier	48	14,051
174	100RVSP Impeller	48	14,051
175	Sheave Wheeels	64	13,837
176	Concave Upper Liner	2	13,750
177	Concave Middle Liner	4	13,319
178	Mab Screen springs	320	13,200
179	Tumbler Drive GH500500	0	13,000
180	Pinion Rack 45R P/N 733500	2	13,000
181	Brush 2100 P and H	40	12,880
182	Filt. Press I/O Boad	40	12,600
183	21 Teeth Pinions	40	12,480
184	Flame Plate Liner 8x6F Warman	75	12,300
185	Suction liner, 10x10 hyd	16	12,240
186	Cover Plate liner 8x6F Warman	0	12,000
187	10x10 Lantern Ring	40	12,000
188	10x10 hyd Impellers (760190155)	6	12,000
189	Inverter Drive P	120	12,000
190	Dispersers Hood	40	12,000
191	Gear box Oil Coolers	30	11,849
192	Shaft Sleeve 8x8 Hyd	24	11,712
193	Dispenser	60	11,527
194	12/10 Gab Expeller Ring GO29-D20	15	11,220
195	14x12 Suction Insert	48	11,051
196	10/8F Frame Plate Insert Liner	30	10,776
197	14x12 Suction Side Liner	30	10,776
198	Concave Lower Liner	4	10,500
199	10x10 End cover	3	10,500
200	8x8 Ring Spacer Bearing	30	10,290
201	150/100 Labour Pump Housing	18	10,242
202	Spider Planetary P/N 1013Z444	30	10,230
203	(Shovel)*	6	10,082
204	Engine Side liner 10x8F Warman	4	10,000
	10x10 Impeller 460mm Dia	50	10,000
205	8x8 Suction liner PVC Nordifa Filter Cloth Inserts 8x8 Hyd (0760130456) 34.00x50 16PR-Low Loader Scamell Belt Filter Spares	8	10,000
	TOTAL	1674423	25,518,620.27

KONKOLA

1	Liner, Cylinder	8	2,780.86
2	Hammer	2	418.14
3	Hea, Cross, rear	4	1,450.88
4	Shell, Guide	1	1,612.09
5	Conveyor belt	68	36,634.76
6	Conveyor belt	3	1,450.88
7	Conveyor belt	7	3,707.81
8	Belting, Flat	38	10,115.87
9	Liner, Wear, Metallic	1	8,34.57
10	Tyre, Pneumatic	2	3,183.88
11	Tyre, Pneumatic	1	16,72.44
12	Tyres 23.50x25 12 Ply	1	4,876.57
13	Tyre, Pneumatic	1	14,468.51
14	Tyre, Pneumatic	2	32,806.05
15	Tyre, Pneumatic	9	98,982.37
16	Inner Tube, Pneumatic Tyre	13	14,871.54
17	Ring, Wearing Balance Disc	4	9,71.03
18	Ring, Wearing Counter Disc	4	9,188.92
19	Impeller, Pump, Centrifugal	2	4,715.37
20	Runner, Rubber	1	7,576.83
21	Wheel Set, Railway	11	67,506.30
22	Brake Shoe, Locomotive	31	5,239.29
23	Sealing Unit, Lower	2	8,423.17
24	Impeller, High Head	1	7,012.59
25	Sealing Unit, Lower	1	5,642.32
26	Sealing Unit, Upper	1	3,627.20
27	Exhausts P/N WL-02-1454/1 10 T	1	5,964.74
28	Wormshafts P/N WL-02-1426/2 10	1	3,748.11
29	Flanges P/N WL-02-1436/6 10 TO	4	3,989.92
30	Wormshafts P/N WL-02-1426/110	2	9,712.85
31	Pellet	2	1,450.88
32	Insert, Buffer	13	5,843.83
33	Wormshafts P/N WL-02-1426/3 10	1	4,836.27
34	Roller, Conveyor	82	14,105.79
35	Gauges P/NFF2448/2 10 TON Clay	2	7,012.59
36	Seal, Brake Cylinder	11	3,304.79
37	Roller, Conveyor	35	5,884.13
38	Rollers Idlers Troughing Jeffr	22	3,909.32
39	Roller, Conveyor	41	9,551.64
40	Packing material	20	84,223.17
41	Roller, Conveyor	15	7,214.11
42	Roller, Conveyor	7	3,707.81
43	Roller, Conveyor	9	1,692.70
44	Ropes Steel wire winders 22mm	50	7,818.64
45	Repair Kit, Diesel engine	2	37,682.62
46	Bushes P/N WL-o2-291/11 10 Ton	9	7,697.73
47	Buffer head	10	10,720.40
48	Liner Mill	8	16,725.44
49	Coil, Enterpole	1	4,352.64
50	Liner Mill	6	8,382.87
51	Lamp, Incandescent	24	6,690.18
52	Brake Shoe, Locomotive	16	3,103.27
53	Springs Chevron Axle Megi P/N	7	2,700.25
54	Insert, Carbon	30	4,191.44
55	Bit, Auger	39	3,385.39
56	Rails 30 Ibs per yard 24 feet	5	4,594.46
57	Rails 81 Ib per yard in 40 ft	8	16,685.14
58	Liner, Wear, Metallic	11	14,629.72
59	Shaft, Drive, Transmission	1	2,861.46
60	Tube, Feed	3	2,216.62
61	Rubbers P/N C4582/3 Clay ton LO	13	17,410.58
62	ANFO	1112	95.919.40
63	Plate, set, wear, tip carrier	7	5,239.29
64	Tip set, Rotor	7	23,858.94
65	Interpole Piece P/N 149583	2	4,312.34
66	Gears Spur 78 Teeth P/N 177243	1	10,115.87
67	Mill Ball	110043	303,355.16
68	Floation Agent, Mineral Proce	1644	10,236.78
69	Frother Flotanal	2267	28,211.59
70	Floation Agent, Mineral Proce	33985	191,879.09
71	Dowfroth 250	6667	143,758.19
72	Housing, Liquid Pump	1	3,546.60
73	Sleeve, Shaft Pump	2	1,853.90
74	Loco Batteries		182,099.39
75	Drill rods		16,350.35
76	Drill twist		1.53
77	Drill rods, rock drill		23,963.32
78	Drill rods, rock Drill		225.18
79	Drill Rods Section Rock Rock Drill		23,611.49
80	Drill Rods Section Rock Rock Drill		21,762.14
81	Drill Rods Section Rock Rock Drill		8,005.31
82	Drill rods, rock drill		35,338.93
83	Drill rods, rock Drill		39,689.69
84	Bit, Rock Drill		21,535.06
85	Bit, Rock Drill
	TOTAL	156468	1,875,276.70

NKANA

1	Crusher Spares	287,000.00
2	Conveyors	231,000.00
3	Air Loaders	191,000.00
4	Cubex (DTH)	207,000.00
5	Main fans	410.000.00
6	Shaft/Haulage Equipment	54,000.00
7	Rock Drill Spares	5,000.00
8	Loader spares\	502,000.00
9	Raisehorers	1,633,000.00
10	Boomers	406,000.00
11	Quasars	48,000.00
12	Compressor spares	36,000.00
13	Shaft winder spares	4,000.00
14	Ventilation Equip. spares	4,000.00
15	Other mech.equip. spares	5,000.00
16	Mill balls	395,000.00
17	Activated carbon	114,000.00
18	Stainless cothode sheets	49,000.00
19	Copper knife edges	73,000.00
20	Zinc resin (D2EHPA)	1,000.00
21	Filter rolls	13,000.00
22	Shellsol	52,000.00
23	Coal wankie	92,000.00
24	Pyrogallol	1,283,000.00
25	Borne ash	1,000.00
26	Conveyor belts	2,000.00
27	Anode casting wheel various	74,000.00
28	Casting wheel various spares	36,000.00
29	Rectifier spares	10,000.00
30	Screw volumeter	28,000.00
31	Thermocouple	24,000.00
32	Load cells	12,000.00
33	CT instruments	10,000.00
34	CT Electrical spares	9,000.00
35	S/S roofing sheets	14,000.00
36	Roofing sheets chromadex	97,000.00
37	Mag chrome bricks 450* 150* 76/GMK	141,000.00
38	300* 150* 76 Supper quality Alumina Bricks	726,360.00
39	30* 150* 76 Straights	495,000.00
40	Bullnose set (Bick Type) Refractory Motor	105,000.00
41	Cement fondu	173,000.00
42	Fire clay 40/42% Alumina	6,300.00
43	Magnesite cement (Basifax 45)	5,000.00
44	Plastic mix (Bullnose Set)	3,321.00
45	Castable mix (Hot Glue)	10,000.00
46	Refractory Castable Durax *1600 Coarse	4,350.00
47	Basifax 90Y	7,400.00
48	Hilufax 40	12,000.00
49	Crodaglue	5,000.00
50	Buffer sheets	87,000.00
51	Pump spares	907,000.00
52	Blower spares	97,000.00
53	Instrument spares	17,000.00
54	Electrical spares	18,000.00
55	Milling spares	12,000.00
56	Valve spares and accessories	17,000.00
57	Compressor spares	126,000.00
58	Oils and greases	1,000.00
59	Fibre glass materials	1,000.00
60	Dura pipes	27,000.00
61	Grane spares	7,000.00
62	Electrical spares	11,100.00
63	Instrument spares	169.000.00
64	Fibre glass materials	279.000.00
65	No. 3 other maintenance	37.000.00
66	No. 4 other maintenance	231,000.00
67	A and H shafts	356,000.00
68	Albright solenoids	80,000.00
69	Axles	3,000.00
70	Basement acid proofing material	3,000.00
71	Clarkson feeders	10,000.00
72	Crane rails	4,000.00
73	Cross travel wheel NK T1129	50,000.00
74	DC busbars	75,000.00
75	Holding cylinder	1,000.00
76	Hypalon Roll (5MxIM)	71,000.00
77	Impellers	13,000.00
78	Loco 3 reverser unit	11,000.00
79	Loco battery cells 77	4,000.00
80	Micro switches "“ PCR	3.000.00
81	Punching cylinder Type 250H/76/40	1.000.00
82	Tyres DWG No. NKT. 1048	22.000.00
83	Wheels R/stock	80,000.00
84	Wheels tyres	6,000.00
85	ZD3 Contractors "“LOCOS	19,000.00
86	Wenberg spares	79,000.00
87	Activated carbons	85,000.00
88	Stainless steel cathodes	25,000.00
89	Filter grids	11,000.00
90	Rubber capping boards	37,000.00
91	D2EHPA	17,000.00
92	Filter rolls	20,000.00
93	Shellsol	90,000.00
94	Power plant	709,000.00
95	Water works/services	432,000.00
96	Central maintenance	17,000.00
97	Instrumentation	116,000.00
98	Electrical	171,000.00
99	Drugs and dressing	7,000.00
100	Lab. Chemicals/reagents	118,000.00
101	Stationery	2,250.00
	TOTAL	12,895,831.00

MUFULIRA

1	Iron and steel	585,651.78
2	Electrode paste	495,895.65
3	Process chemicals/reag	450,062.61
4	Refractories	440,321.00
5	Drilling materials	1,928,420.93
6	Mill balls/rods	1,427,271.00
7	Drilling equip. spare	1,804,688.32
8	Shaft/Hoist equip. SP	834,809.30
9	Shaft winder lift spar	10,177.98
10	Crane/wire rope spares	139,161.50
11	Conveyor/feeder spares	985,622.27
12	Converyor belt/accessor	919,352.83
13	Pump spares	1,013,758.51
14	Compressor spares	21,658.18
15	Vent. Equip. spares	106,276.17
16	Mill ball spares	339,330.13
17	Crusher spares	731,084.93
18	Concentrator spares	99,462.73
19	Furnance spares	67,301.18
20	Drag link chains	567,000.00
21	Refinery spares	61,153.79
22	Smelter spares	495,078.99
23	Support tramming equip.	2,043.82
24	Switch gear spares/acc	253,124.62
25	Electric spares	323,766.00
26	Motor and generators	11,606.06
27	Process control equipment	117,182.76
28	Loader/RTV spares	669,000.00
29	Tyres and Tubes "“ Heavy D	269,555.40
30	Tyres and Tubes Road Vehicle	76,764.50
31	Loco spares	1,047,675.14
32	Rolling stock spares	2,727.33
33	Machine tools/spares	35,004.14
34	Protective clothing	554,251.35
35	Safety equipment spares	41,032.32
36	Lab equip. spares/H.W.	13,323.75
37	Drugs and dressings	351,171.06
38	Surgery equip. spares	108,994.93
39	Office equip. spares	3,258.35
40	Fixing and fasteners	168,904.36
41	Mech. equipment spares	667,405.03
42	Pipes and fittings	745,232.94
	TOTAL	18,985,563.64
	GRAND TOTAL	59,275,291.61

CUSTOMS AND EXCISE (REMISSIONS) (TELECEL ZAMBIA LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 113 of 1998

SI 157 of 1998.

1. Title

These Regulation may be cited as the Customs and Excise (Remission) (Telecel Zambia Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 113 of 1998

The Customs and Excise (Remissions) (Telecel Zambia Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) MINES AIR SERVICES LIMITED (OPERATING AS ROAN AIR LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 112 of 1998

SI 158 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 112 of 1998

The Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA ELECTRICITY SUPPLY CORPORATION LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

2. Revocation of S.I. No. 116 of 1998

SI 159 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Electricity Supply Corporation Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 116 of 1998

The Customs and Excise (Remissions), (Zambia Electricity Supply Corporation Limited ) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (SUN INTERNATIONAL) (ZAMBIA) (LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation